2026 (8) TMI 1448

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.... For the Respondents: Mr. Prithu Dudhoria. ORDER 1. Affidavit of service filed in Court today by the petitioner is taken on record. 2. The petitioner is engaged as trader of allopathic medicines under the name and style o "M/s. The Life Guard" and the petitioner is proprietorship concern duly registered under the Central Goods and Services Tax Act, 2017 (hereinafter "CGST Act) and the ....

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....4 of the said circular, "that before raising any demand on account of ITC mismatch, the proper officer is mandated to" which is reproduced below: "The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not reflecting in his FORM GSTR 2A. He shall then asc....

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....4 was passed by the respondent no.3. 7. It is therefore contended that the adjudication order is ex-facie illegal, in violation of principles of natural justice, and a liable to be set aside. 8. Learned Counsel appearing for the respondent authorities vehemently opposes the submission of the petitioner and submits that no illegality and/or irregularity has been committed by the respondent au....

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.... interference at this stage. 11. This Court has taken judicial note of the screenshot of the show-cause notice at pages 49 and 60 of the writ petition and also the consequential order passed ex-parte by the respondent authorities. 12. It appears that the impugned orders have been passed without adhering to the procedure prescribed in paragraph 4 of circular no. 183/15/2022-GST dated 27th Dec....